Which of the following events will not appear in the cash flows from the financing activities section of the statement of cash flows? 

Select one:

1. a. Issuance of stock in exchange for plant assets 
2. 
   
3. b. Issuance of common stock receiving cash 
4. 
   
5. c. payment of dividends on preferred stock 
6. 
   
7. d. Borrowing cash from a bank